Let IE be a complete ultrametric space, let IK be a perfect complete ultrametric field and let A be a Banach IK-algebra which is either a full IK-subalgebra of the algebra of continuous functions from IE to IK owning all characteristic functions of clopens of IE, or a full IK-subalgebra of the algebra of uniformly continuous functions from IE to IK owning all characteristic functions of uniformly open subsets of IE. We prove that all maximal ideals of finite codimension of A are of codimension 1.Introduction: Let IE be a complete metric space provided with an ultrametric distance δ, let IK be a perfect complete ultrametric field and let S be a full IK-subalgebra of the IK-algebra of continuous (resp. uniformly continuous) functions complete with respect to an ultrametric norm . that makes it a Banach IK-algebra [3].In [2], [4], [5], [6] we studied several examples of Banach IK-algebras of functions and showed that for each example, each maximal ideal is defined by ultrafilters [1], [7], [8] and that each maximal ideal of finite codimension is of codimension 1: that holds for continuous functions [4] and for all examples of functions we examine in [2], [5], [6]. Thus, we can ask whether this comes from a more general property of Banach IK-algebras of functions, what we will prove here.Here we must assume that the ground field IK is perfect, which makes that hypothesis necessary in all theorems.